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Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Published by Universitas Maritim AMNI Semarang
ISSN : 29634989     EISSN : 29635292     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Profit: Jurnal Manajemen, Bisnis dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi Manajemen ,Akuntansi dan Bisnis, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi Manajemen Akuntansi Bisnis dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Adapun ruang lingkup Jurnal Profit adalah: Ilmu Ekonomi, Ilmu Akuntansi, Ilmu Manajemen, Bisnis, Pendidikan Akuntansi, Pasar Modal dan Bank, Audit Pajak, Akuntansi Sektor Publik, Akuntansi Syariah dan Perdagangan, E-Bisnis, Sistem Informasi Manajemen, Manajemen Informatika.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 325 Documents
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Pengaruh Operation Process dan Supply Chain Management terhadap Service Quality dan Product Quality pada Industri Quick Service Restaurant di Indonesia Chelsea Chentika Priscylla; Wahyuningsih Santosa; Ratna Darasih; Hanafis Hanafis
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.4967

Abstract

This study aims to analyze the influence of operation processes and Supply Chain Management on Service Quality and Product Quality within the Quick Service Restaurant (QSR) industry in Indonesia. A quantitative approach was employed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were collected via questionnaires distributed to 150 operational employees of QSRs in West Jakarta, selected using a purposive sampling technique. The results indicate that operation processes have a positive effect on Service Quality; Supply Chain Management has a positive effect on both Service Quality and Product Quality; operation processes have a positive effect on supply chain management; and Service Quality has a positive effect on Product Quality. However, operation processes do not have a significant effect on Product Quality. The findings demonstrate that the effectiveness of operational processes and integrated Supply Chain Management plays a crucial role in determining service and Product Quality in the QSR industry. This study is expected to contribute to the advancement of operations and Supply Chain Management knowledge and provide insights for fast-food companies seeking to enhance their competitiveness through the optimization of operational processes and Service Quality.through the optimization of operational processes, supply chain management, and Service Quality.
Perencanaan Tenaga Kerja Berbasis Target Produksi: Analisis Forecasting Kebutuhan Sumber Daya Manusia Yuyun Sukawati Zagoto; Ray Octafian
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.4975

Abstract

This study aims to analyze workforce requirement Forecasting based on production targets at the sewing line of PT Morich Indo Fashion. The study employs a descriptive qualitative approach with data collection techniques including in-depth interviews, participatory observation, and documentation studies. Research informants consist of production managers, sewing line supervisors, HRD department heads, and sewing line operators selected through purposive sampling. Data analysis was conducted using Miles and Huberman’s interactive model comprising data reduction, data display, and conclusion drawing. The findings reveal a gap between forecasted workforce requirements and actual workforce availability at the sewing line, caused by production target fluctuations, product complexity variations, worker turnover rates, and limitations in workforce planning systems. The study also identifies that current workforce planning practices have not fully utilized systematic Forecasting methods, resulting in challenges in balancing labor capacity and production demands. The implications of these findings indicate the need for integrating data-driven workforce Forecasting systems into the company’s human resource planning process to achieve production targets efficiently without creating excessive workload, reducing productivity risks, or causing resource waste. This research provides insights for improving workforce management strategies in the garment manufacturing industry.
Analisis dan Strategi Pengembangan Bumdes Sebalik Mandiri Rosita Rosita; Stenia Ruski Yustisia; Rismarini Rismarini; Melati Melati
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.4991

Abstract

This study aims to analyze the strategic position and formulate development strategies for Sebalik Mandiri Village-Owned Enterprise (BUMDes) in Sebalik Village, Banyuasin Regency, South Sumatra. This BUMDes operates in the agricultural production facilities sector (saprodi), specifically fertilizers and pesticides. The method used is SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) with a qualitative descriptive approach. Data were collected through observation, in-depth interviews with 3 core management members and 2 employees, and documentation studies. The results identified the main strengths of BUMDes in competitive pricing, payment flexibility, and full support from the village government, but it still has weaknesses in limited capital and business experience. Available opportunities include village land management and the development of BUMDes-branded products, while the main threats come from price competition and supply instability. Based on the SWOT matrix, the position of Sebalik Mandiri BUMDes is in quadrant I (Aggressive Strategy), indicating that internal strengths can be maximally utilized to seize existing opportunities. The priority strategies recommended are capital optimization through village support, development of village land management businesses, and strengthening institutional and digital administration to face competition.
Dampak Influencer sebagai Variabel Intervening bagi Pengguna TikTok Shop di Kota Semarang Cantik Padmasari; Andreas Tigor Oktaga
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5000

Abstract

This study aims to analyze the Influencer of price and brand image on the purchase of fashion products among TikTok Shop users in Semarang City, both directly and through Influencers as a mediating variable. This study employed an ex-planatory quantitative approach. Data were collected through a closed-ended questionnaire distributed to 200 respondents selected using a purposive sampling technique. Data analysis was conducted through validity testing, reliability testing, classical assumption testing, regression analysis, and mediation analysis using Jamovi version 2.6.44. The results show that all research instruments met the criteria for validity and reliability. The Adjusted R-squared value of 0.604 in-dicates that price, brand image, and Influencers explain 60.4% of the variation in purchase decisions, while the remain ning 39.6% is explained by other factors outside the research model. Partially, price, brand image, and Influencers have a positive and significant effect on purchase decisions. In addition, Influencers are proven to partially mediate the influence of price and brand image on purchase decisions. These findings indicate that purchase decisions on TikTok Shop are not only determined by price considerations and brand image, but are also influenced by social validation and marketing com-munication built through Influencers.
Strategic foresight sebagai Kapabilitas Strategis dalam Transformasi Digital Organisasi Kesehatan: Meta-Sintesis Literatur Adhein Ayu Mandrakitty; Krisna Dini Septian; Purwadhi Purwadhi; Yani Restiani Widjaja
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5013

Abstract

Digital transformation has become a strategic priority for healthcare organizations to improve service quality, operational efficiency, and organizational sustainability. However, previous studies have generally examined strategic foresight, strategic capabilities, and digital transformation as separate constructs, leaving their relationships insufficiently integrated. This study develops a conceptual model of the role of strategic foresight as a strategic capability supporting digital transformation in healthcare organizations through a meta-synthesis approach. Literature was retrieved from the PubMed database using the following inclusion criteria: Scopus-indexed journal articles, published in English, available in full text, and published between 2021 and 2026. Twenty-three articles met the inclusion criteria and were analyzed using thematic synthesis involving coding, descriptive theme development, and analytical theme generation. Five analytical themes emerged: strategic foresight as an anticipatory approach, scenario planning as an implementation mechanism, strategic foresight as an organizational capability, digital transformation as an outcome of strategic capability, and an integrated conceptual model linking environmental change, strategic foresight, strategic capabilities, and digital transformation. The findings indicate that successful digital transformation depends not only on technology adoption but also on an organization's ability to strengthen dynamic capabilities, organizational resilience, and strategic decision-making through strategic foresight. The proposed conceptual model represents the study's main contribution by integrating these elements into a unified framework, providing theoretical insights for strategic management and practical guidance for designing adaptive, proactive, and sustainable digital transformation strategies in healthcare organizations.
Strategi Promosi Digital Terintegrasi dalam Mendorong Enrollment Intention Pendidikan Pascasarjana Melalui Perspektif Atribusi Calon Mahasiswa Nadiya Nafisa Az Zahra; Nadia Nur Thahirrah
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5024

Abstract

This study examines the influence of prospective students' attribution and multi-channel digital marketing on postgraduate program enrollment intention, with advertising attitude as a mediating variable. The background of this research stems from the increasingly widespread use of digital media by higher education institutions to reach and attract prospective students in an era of intensifying competition. A quantitative explanatory approach was employed, with data collected through questionnaires distributed to 223 respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The findings indicate prospective students' attribution and multi-channel digital marketing strategies positively shape advertising attitude, which subsequently encourages the formation of enrollment intention. This study further confirms the mediating role of advertising attitude in bridging the relationship between prospective students' attribution and multi-channel digital marketing with enrollment intention in postgraduate programs. These findings carry practical implications for postgraduate program administrators in designing more integrated digital promotion strategies that align with the characteristics and information needs of prospective students, while also enriching the growing body of literature on digital-based higher education marketing.
Pengaruh DPK, NPL, dan CAR terhadap Penyaluran Kredit pada Bank Umum yang Terdaftar di BEI Periode 2022-2025 Kristina Widiana; Sigit Puji Winarko; Andy Kurniawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5031

Abstract

Penelitian ini dimotivasi oleh pentingnya distribusi kredit sebagai fungsi utama perbankan dalam mendukung pertumbuhan ekonomi. Distribusi kredit dipengaruhi oleh faktor internal bank seperti Dana Pihak Ketiga (TPF), Kredit Macet (NPL), dan Rasio Kecukupan Modal (CAR). Studi ini bertujuan untuk menganalisis pengaruh TPF, NPL, dan CAR terhadap distribusi kredit di bank komersial yang terdaftar di Bursa Efek Indonesia (IDX) untuk periode 2022-2025. Metode yang digunakan adalah kuantitatif dengan pendekatan kausal komparatif. Sampel ditentukan menggunakan purposive sampling, menghasilkan 33 perusahaan dengan 132 observasi. Data sekunder berasal dari laporan keuangan tahunan dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil menunjukkan bahwa secara parsial, TPF, NPL, dan CAR tidak memiliki pengaruh signifikan terhadap distribusi kredit. Secara simultan, ketiga variabel tersebut juga tidak memiliki pengaruh signifikan dengan nilai R Kuadrat sebesar 0,5%, menunjukkan daya penjelas model yang sangat rendah. Temuan ini menunjukkan bahwa distribusi kredit lebih dipengaruhi oleh faktor-faktor selain variabel penelitian, sehingga diperlukan penelitian lebih lanjut dengan menambahkan variabel seperti rasio likuiditas, profitabilitas, dan kondisi makroekonomi.
Analisis Kinerja Keuangan melalui Biaya Produksi, Biaya Operasional, dan Pendapatan Usaha terhadap Laba Bersih Perusahaan Otomotif Alya Putri Meilisa; Sigit Puji Winarko; Mar’atus Solikah
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5045

Abstract

This study is motivated by the importance of net profit as a key indicator for assessing a company’s financial performance. Net profit is influenced by various factors, including production costs, operating expenses, and operating revenue. The objective of this study is to analyze the impact of production costs, operating expenses, and operating revenue on the net profit of automotive companies listed on the Indonesia Stock Exchange (IDX) from 2021-2024, examining these effects both individually and simultaneously. A quantitative approach with a causal – associative method was employed. Purposive sampling was used to select 15 companies, resulting in a total of 60 observation units. Data analysis was conducted using multiple linier regression via SPSS software, incorporating classical assumption tests, t- tests, F- tests, and the coefficient of determination. The results indicate that, individually, production costs have a negative and insignificant effect on net profit, operating expenses have a positive and significant effect on net profit, and operating revenue has a negative and insignificant effect on net profit. Simultaneously, production costs, operating expenses, and operating revenue have a significant effect on net profit, with a coefficient of determination of 12,9% for the model. The study implies that automotive companies need to manage production costs and operating revenue more efficiently while optimizing productive operating expenses to enhance net profit. .
Pengaruh Investasi Hijau dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderasi Siti Halimatu Zahro; Diah Armeliza; Gentiga Muhammad Zairin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5052

Abstract

The purpose of this study was to analyze This study aims to analyze the effect of green investment and dividend policy on firm value in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, with profitability as a moderating variable. The study employs a quantitative approach using panel data from 45 mining companies obtained through purposive sampling. Data were analyzed using E-Views 13 with Moderated Regression Analysis (MRA) on 155 valid samples. The results indicate that green investment has a significant negative effect on firm value, while dividend policy and profitability have no significant direct effect; however, profitability is proven to moderate and strengthen the effect of both green investment and dividend policy on firm value. These findings support the concept of conditional signal credibility within Signalling Theory, whereby green investment and dividends only serve as positive signals for investors when supported by adequate profitability. Practically, management should first ensure stable profitability before expanding green investment or distributing dividends, so that both policies effectively enhance firm value in the eyes of investors. Future research is recommended to extend the observation period, incorporate additional moderating variables such as firm size and corporate governance, and test the model across other sectors to examine the generalizability of these findings.
Analisis Pengaruh Authenticity Influencer terhadap Niat Beli melalui Inspirasi Konsumen Suyono Saputra; Jason Sanjaya
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5107

Abstract

This study aims to analyze the influence of Social Media Influencer (SMI) Personal Authenticity, Trustworthiness, and Brand Awareness on Customer Purchase Intention, with SMI Inspiration as a mediating variable. The research method used a quantitative approach with Partial Least Squares (PLS-SEM) analysis. Data were obtained from respondents who use social media and have been exposed to influencer content. The results show that Brand Awareness and SMI Inspiration have a positive and significant effect on Customer Purchase Intention. SMI Personal Authenticity has a significant effect on SMI Inspiration, but does not directly influence purchase intention. Meanwhile, SMI Trustworthiness does not show a significant effect on either SMI Inspiration or Customer Purchase Intention. The R-square value indicates that the model has strong explanatory power. These findings indicate that the inspiration provided by influencers and the level of brand awareness are important elements in driving consumer purchase intention. This study implies that companies need to emphasize inspiration-based marketing strategies and strengthening brand awareness rather than solely relying on influencer credibility.

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